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Welfare consequences of a recent tax reform in Mexico

Author

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  • Carlos M. Urzúa

    (El Colegio de México)

Abstract

This paper evaluates the indirect tax reforms that took place in México in 1995 and 1998, focusing on their impact on welfare at the household and social levels. The empirical analysis is based on the estimation of an Almost Ideal Demand system, using its correct nonlinear version and by means of the generalized method of moments.

Suggested Citation

  • Carlos M. Urzúa, 2001. "Welfare consequences of a recent tax reform in Mexico," Estudios Económicos, El Colegio de México, Centro de Estudios Económicos, vol. 16(1), pages 57-72.
    • Handle: RePEc:emx:esteco:v:16:y:2001:i:1:p:57-72
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    File URL: https://estudioseconomicos.colmex.mx/index.php/economicos/article/view/210/212
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    Cited by:

    1. Urzúa, Carlos M., 2003. "Igualdad y eficiencia: Un recuento de esquemas tributarios para México," EGAP Working Papers 2004-01, Tecnológico de Monterrey, Campus Ciudad de México.
    2. Urzúa, Carlos M., 2004. "The Ahmad-Stern approach revisited: Variants and an application to Mexico," EGAP Working Papers 2004-05, Tecnológico de Monterrey, Campus Ciudad de México.
    3. Carlos M. Urzúa, 2005. "The Ahmad-Stern approach revisited," Economics Bulletin, AccessEcon, vol. 8(4), pages 1-8.
    4. repec:ebl:ecbull:v:8:y:2005:i:4:p:1-8 is not listed on IDEAS

    More about this item

    Keywords

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    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement

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